tat - that (Supreme); māyā - of the material nature; phala - and the enjoyer of its manifestations; rūpeṇa - in the two forms; kevalam - one; nirvikalpitam - nondifferentiated; vāk - to speech; manaḥ - and the mind; agocaram - inaccessible; satyam - true; dvidhā - twofold; samabhavat - He became; bṛhat - the Absolute Truth.

That one Absolute Truth, remaining free from material dualities and inaccessible to ordinary speech and mind, divided Himself into two categories — the material nature and the living entities who are trying to enjoy the manifestations of that nature.